Actually, it’s nothing more than a nonsensical SD short that is “set” between the end of the series (Season 2) and the upcoming movie:

Long story short: Neil Dylandy’s ghost invites Setsuna, Tieria, Lyle, Allelujah and Soma to heaven for cookies, pies and cakes.
“Fats” Goodman (thank you Gundamn!) is the baker/shopkeeper along with the rest of the A-LAWS. Half of the dead characters show up in some form.

Yes, that really was the plot. Animu can be quite strange.

For anyone expecting that this was some type of trailer, Its not. Sunrise did a short just like this around June of last year in between seasons 1 & 2 , except that one was actually funny.